Notes to the consolidated financial statements
- 1 The EuroChem Group and its operations
- 2 Basis of presentation and significant accounting policies
- 3 Critical accounting estimates, and judgements in applying accounting policies
- 4 Adoption of new or revised standards and interpretations
- 5 Statement of cash flows
- 6 Segment information
- 7 Property, plant and equipment
- 8 Goodwill
- 9 Intangible assets
- 10 Available-for-sale investments, including shares pledged as collateral
- 11 Mineral rights
- 12 Inventories
- 13 Trade receivables, prepayments, other receivables and other current assets
- 14 Cash and cash equivalents
- 15 Equity
- 16 Bank borrowings
- 17 Bonds issued
- 18 Derivative financial assets and liabilities
- 19 Provision for land restoration
- 20 Trade payables, other accounts payable and accrued expenses
- 21 Sales
- 22 Cost of sales
- 23 Distribution costs
- 24 General and administrative expenses
- 25 Other operating income and expenses
- 26 Disposal of non-current assets held for sale
- 27 Other financial income
- 28 Income tax
- 29 Earnings per share
- 30 Balances and transactions with related parties
- 31 Acquisition of non-controlling interest
- 32 Contingencies, commitments and operating risks
- 33 Financial and capital risk management
- 34 Fair value of financial instruments
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